Procedure for Tax Refund Claims: What Did the CSJN Rule?

The Argentine Supreme Court issued the ruling “Rossini, Marcelo Eduardo c/ AFIP-DGI s/ contencioso administrativo - varios”. on February 6, 2025, addresing a case related to the tax refund regime for the tax credit on Liquid Fuels and Natural Gas, Gasoil, and the Water Infrastructure Fund, which arises from sales of gasoil to subcontractors of the Yacyreta Binational Entity.

The ruling’s main point concerns the applicable procedure for recognizing or refunding tax credits related to these transactions. Specifically, in the case it was debated which procedure applied: the one established by General Resolution 2477/84 (applied by the taxpayer and related to internal taxes and VAT) or that of General Resolution 3044/11 (a specific regime for taxes on liquid fuels, natural gas, gasoil, and the Water Infrastructure Fund, processed directly with the supplier).

In the ruling, the Court—quoting the opinion of the Attorney General—determined that, due to the taxes involved, the applicable regime was that of General Resolution 3044/11. It further stated that this conclusion was not undermined by the fact that, before Resolution 3044/11 was issued, the tax authority had processed and resolved similar claims under the procedure established by General Resolution 2477/84. A key consideration for the Court was that the procedure had been initiated after the General Resolution 3044/11 came into effect.

Why is this ruling important?

The ruling emphasizes the importance of thoroughly analyzing the regulatory framework governing procedures for tax refund claims, particularly considering the existence of both general and specific procedures established in the tax authority's general resolutions, which are frequently amended and adjusted, causing potential uncertainty for taxpayers.